{
  "url": "https://openlegislation.uk/sheriff-court-fees-order-2026/article-11",
  "json_url": "https://openlegislation.uk/sheriff-court-fees-order-2026/article-11.json",
  "legislation": "ssi/2026/74",
  "legislation_title": "The Sheriff Court Fees Order 2026",
  "legislation_url": "https://openlegislation.uk/sheriff-court-fees-order-2026",
  "path": "article/11",
  "kind": "article",
  "number": "11",
  "heading": "Exemption in connection with estate exempt from inheritance tax",
  "text": "Where the estate of a deceased person is exempt from inheritance tax by virtue of section 153A (death of emergency service personnel etc.), 154 (death on active service etc.) or 155A (death of constables and service personnel targeted because of their status) of the Inheritance Tax Act 1984, there will be no fee payable in respect of the inventory of that estate under paragraph 3(a), (b) or (c) (commissary proceedings) of the Table of Fees in Part 1 of schedule 1 or 2.",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Art. 11 in force at 1.4.2026, see art. 1(1)"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "1984 c. 51. Sections 153A and 155A were inserted by section 75 of the Finance Act 2015 (c. 11) (“the 2015 Act”). Section 154 was amended by paragraph 99 of schedule 16 of the Armed Forces Act 2006 (c. 52) and section 75 of the 2015 Act."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2026/74/article/11",
    "retrieved_at": "2026-10-28T20:31:24.690572+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}